Section 2(88) of CGST Act: Meaning of “Principal”

Definition of the term “Principal” under the Central Goods and Services Tax (CGST) Act, 2017

As per Section 2(88) of the Central Goods and Services Tax (CGST) Act, 2017, unless the context otherwise requires, the term “principal” means a person on whose behalf an agent carries on the business of supply or receipt of goods or services or both.

Central Goods and Services Tax (CGST) Act, 2017 (Chapter-wise/ Section-wise)

Section 2 of CGST Act, 2017: Definitions

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